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一、公允价值简述GAAP中对公允价值的定义是:资产的公允价值是在非清算交易中,自愿交易的双方购买或销售一项资产的现时价值;负债的公允价值是在非清算交易中,自愿交易的双方发生或偿付一项债务的现时价值。IASC认为公允价值是指熟悉情况并自愿的双方,在公平交易的基础上进行资产交换或债务结算的金额。(1998)。FASB(美国财务会计准则委员会)认为,公允价值是双方在当前的交易(而不是被迫清算或销售)中,自愿购买(或承担)或出售(或清偿)一项资产(或负债)的金额。
I. Fair Value Description GAAP defines the fair value as follows: the fair value of an asset is the current value of an asset purchased or sold by both parties to a voluntary transaction in a non-liquidation transaction; the fair value of the liability is calculated in the non-liquidation transaction , The current value of a debt incurred or settled by both parties to the Voluntary Transaction. In the opinion of the IASC, fair value refers to the amount of asset exchange or debt settlement conducted by both parties who are familiar with the situation and voluntarily, on an arm’s length basis. (1998). FASB believes that the fair value is the amount that both parties voluntarily purchase (or bear) or sell (or settle) an asset (or liability) in the current transaction (rather than being forced to liquidate or sell) .